This section outlines the rules for property taxation. All property is subject to taxes and should be valued at a consistent percentage of its fair market value, unless a different standard is provided by the state constitution or a related law. This value, whether it's fair market value or another standard, is known as the 'full value' for tax purposes. Taxes are then applied proportionately based on this full value.

This law permits the California Legislature to tax different types of tangible personal property, like stocks and loans, unless another rule exempts them. The Legislature can decide, with a two-thirds majority in each house, to classify these properties for different tax rates or to exempt them. However, taxes on interests such as notes, stocks, and mortgages can't be more than 0.4% of their full value, and taxes on personal property must not be higher than those on real estate in the same area.

This law outlines specific types of properties and situations that are exempt from property taxes in California. It includes state and local government properties, libraries, museums, public schools, and certain non-profit educational and religious properties. Also exempt are some agricultural elements like crops, young trees, and specific conditions related to timberland and household items not used for business.

Veterans or their family members may qualify for a small exemption if they meet specific service and residency criteria. Other exemptions include owner-occupied residences up to a certain value, large vessels used for transportation, and secured debts. Certain provisions allow for potential legislative changes regarding exemptions and additional benefits for renters if homeowner exemptions are increased.

This law requires that if the way property values are assessed changes in a given year, the legislature must adjust the values of certain properties (as outlined in another part of the law) to keep the value proportions the same as before. Essentially, it's about correcting property values to ensure fairness despite assessment changes.

This law allows for certain properties to be exempt from taxation either fully or partially. It applies to the homes of military service members or their spouses with specific disabilities or if the individual died in service. Religious, hospital, or charitable properties used solely for their intended purpose and owned by nonprofit organizations may also qualify for exemption. Additionally, properties of certain educational and cultural institutions such as the California School of Mechanical Arts and others mentioned are exempt. Lastly, non-commercial parking areas required for worship services on exempt land may also be exempt.

This law states that certain tax exemptions may apply to buildings currently under construction, as well as the land and equipment necessary for their intended use, if those purposes meet the exemption criteria outlined in other sections.

If you don't apply for a property tax exemption or classification in the specific way the law requires for that year, you'll lose your right to that exemption or classification for that year.

This law allows county boards of supervisors, with approval from two-thirds of the state legislature, to declare that certain real estate properties don't have to pay taxes if the cost of assessing and collecting those taxes is greater than the taxes themselves.

This law section focuses on preserving open space and historically significant properties. The Legislature defines what qualifies as open space land or historically significant property and sets conditions for their restricted use. These lands, when restricted for specific purposes like recreation or conservation, should be valued for property taxes based on their defined use, not their potential market value.

This law allows the California Legislature to create rules that let seniors (62 or older) and disabled people delay paying certain property taxes on their homes if it's their main residence. The law also ensures local governments are reimbursed for any lost revenue from such tax delays. This reimbursement includes interest and any costs the state incurs.

This law allows the assessment for property taxes of a single-family home, including necessary land, to be based on its use when the homeowner lives there. This applies if the property is in an area zoned just for single-family homes or agriculture.

If you have a piece of land that is 10 acres or larger and it's been used only as a nonprofit golf course for at least two years, its tax value will be determined based on that use. Any minerals or rights to extract them from the land will also be included in the valuation.

This law explains how land and improvements owned by local governments, but located outside their own boundaries, are taxed. If such land is located in Inyo or Mono County, or was taxable before the local government acquired it, it remains subject to property taxes. The law also outlines specific methods on how the land's value is calculated for tax purposes, based on what it was worth in the mid-1960s. Improvements, meaning things built on the land, are taxable if they were originally taxable or if they replace previous taxable structures.

The law prohibits additional taxes by one local government on another's land, especially regarding water use. Furthermore, if someone has a non-agricultural lease or other taxable interest in the land, they are taxed just like other similar interests, but total taxes cannot exceed the combined value of the land. Additionally, tax assessments under this law can be reviewed and adjusted by the State Board of Equalization.

This law explains how taxes should be assessed on certain types of properties in California. It says that for personal property, certain land interests, and improvements on tax-exempt land, taxes typically follow the rate from the previous year if they aren't backed by the land value itself. However, if the way properties are assessed changes in a given year, the government must adjust tax rates to keep things fair for properties, whether they're listed on secured (land-backed) or unsecured rolls (not backed by land).

This law states that when assessing property for tax purposes, the value of the land should be calculated separately from any buildings or improvements on it.

Property that is taxed by a local government must be assessed in the specific county, city, and district where the property is located.

This law allows the state legislature to permit local governments to reassess property taxes if a property has been physically harmed or destroyed after its original tax assessment date.

This law explains how counties in California manage property tax assessments. Each county must have a county board of equalization, which can be made up of the county board of supervisors or assessment appeals boards they create. If needed, multiple counties can team up to form joint assessment appeals boards that serve as their boards of equalization.

The county board adjusts property values on local assessment rolls to ensure fairness. They also set the pay for appeals board members, provide help, and establish rules for consistent processing of assessment appeals. The state legislature will outline requirements for the number and qualifications of appeals board members, their selection and appointment processes, and how counties can cooperate to form joint boards.

This law establishes that the Board of Equalization has five voting members: the State Controller and four other members. These four members are elected every four years during the governor's elections. The state is split into four districts, and each district elects one member to the Board. Members can only serve up to two terms in total.

This law requires the Board to check and adjust how properties are valued for taxes in each county every year to make sure they're consistent. If the state imposes a property tax and there's still any imbalance in local property assessments after adjustments, the law mandates further corrections. These corrections involve making sure state and local property assessments are balanced and altering the state tax rate based on how counties' property assessments compare.

This law outlines how certain properties, like pipelines and properties used by railway, telegraph, and utility companies, should be assessed for taxes if they span multiple counties. These properties are taxed in the same way as other types of property. Companies can't be charged different taxes than those imposed on regular businesses, but they must still pay for any special privileges they receive from the government.

The law also allows the Legislature to expand these assessment practices to other utilities and permits the Board to let local assessors handle some property assessments.

This law allows the state government to set the highest rates for property taxes and limit the amount of money local governments can borrow through bonds.

This law requires county governing bodies to collect enough school district taxes each year to meet the financial needs of the schools and district activities, as determined by the school district's board, and within the limits set by another section.

California law limits the amount of money that can be collected through property taxes to no more than 25% of the total budget funded by the state. This applies to both real estate and personal property, and the tax amount is based on the property's value.

If California's borders change, the Legislature has the responsibility to decide how taxes on property within those new borders will be handled.

This law explains how taxes and funds can be used by local governments in California. It states that the state legislature can't directly impose taxes meant for local purposes, but they can allow local governments to do it themselves. Additionally, the state is not allowed to take or control the taxes that local governments collect for their own use. However, local governments can use money given to them by the state as the law allows. Funds transferred to local governments can be used for both state and local needs.

This law requires the state legislature to pay back local governments during the same budget year for any money they lose due to Section 3(k).

This law, effective from November 3, 2004, prohibits the California Legislature from making certain changes related to local ad valorem property tax revenues and sales and use tax laws. It safeguards the distribution percentages of property taxes among local agencies in each county as they were on that date. However, there is a provision for a one-time suspension in the fiscal year 2009-10, under strict conditions, including a fiscal emergency declaration by the Governor and full repayment to affected local agencies.

The law also prevents changes that would affect local sales tax authority under the Bradley-Burns Uniform Local Sales and Use Tax Law unless necessary for federal compliance or specific local agreements. Additionally, it prohibits reductions in payments required by the Revenue and Taxation Code and restricts community redevelopment agencies from reallocating certain taxes for state benefit, except for specific housing and agency payment purposes.

This section explains the rules about income taxes in California. First, it states that income taxes can be applied to people, corporations, and other organizations based on what the law decides. However, interest from bonds issued by the state or local governments is not taxed. Nonprofit colleges and universities are exempt from income taxes too, as long as their income fits certain criteria: it isn't from unrelated business activities and it's used only for educational purposes. Additionally, certain nonprofit organizations are also exempt from local business taxes or fees that are based on income or gross receipts.

The California Legislature can tax corporations, including state and national banks, using any method allowed by the state or U.S. Constitution. Typically, banks are taxed based on their net income unless the Legislature decides otherwise. This income tax replaces other taxes or fees on banks except for property taxes and vehicle fees.

This law discusses a tax on insurers, which includes various types of insurance companies, doing business in California. It outlines that an annual tax is imposed on insurers based on their gross premiums or all income generated, exempting a few specific sources like interest and dividends for title insurers. The standard tax rate is 2.35%, but additional details apply to different insurance types, such as ocean marine insurance, which is taxed at 5% of underwriting profit within the U.S.

The law specifies that this tax substitutes other state, county, and municipal taxes, except for taxes on real estate and specific exclusions, such as income related to trust business. It also discusses retaliatory taxes if other states or countries impose higher taxes on California insurers. Furthermore, corporate attorneys in fact of reciprocal exchanges are subject to taxes imposed on corporations. Lastly, the State Board of Equalization is in charge of assessing these taxes.

This law allows local governments in California, like counties and cities, to share the money they earn from sales taxes. For this to happen, voters in each area must approve the agreement. However, there's an easier route if the local governments follow a different law called the Bradley-Burns Uniform Local Sales and Use Tax Law. Under this law, they can make a deal with a two-thirds vote of the local government officials, bypassing the need for voter approval.

If a tax becomes a lien on a property and 30 years pass without it being paid, it's automatically assumed to be paid off, unless the property was sold following legislative procedures to cover the tax.

This law says that the government's ability to collect taxes cannot be given up or temporarily stopped through any agreement or contract.

This law states you can't sue the state or its officials to stop them from collecting a tax. However, if you believe the tax is illegal, you can pay it first and then try to get your money back by suing for a refund, including interest, following the procedures set by the Legislature.

This law states that California's lawmakers must create any laws needed to put the rules of this article into action.

In California, neither the state government nor local governments can impose a sales or use tax on food products meant for people to eat. However, there could be exceptions if those are outlined in other laws that were in effect at the time this rule was established.

This California law section emphasizes the importance of public safety services for citizen well-being and economic growth. It declares that local governments have a priority obligation to provide adequate public safety services. To support this, a special tax of 0.5% on retail sales and the use of tangible personal property was introduced starting January 1, 1994.

The revenue from this tax must go into the Local Public Safety Fund, solely for enhancing public safety services in local areas. These funds are distributed only if county officials request it or if county voters approve the measure. This law also clarifies that this tax revenue is not part of the State's general tax proceeds and overrides any conflicting state constitutional provisions, except Section 34.

This section covers the funding and management of Public Safety Services in local communities through the 2011 Realignment Legislation. It defines public safety services to include law enforcement, court security, mental health services, child protective services, and substance abuse prevention. A Local Revenue Fund was established to ensure ongoing funding for these programs, using specific tax revenues. The state must provide alternative funding if these tax revenues are reduced. Additionally, the section outlines how funds are to be allocated and managed by local agencies, emphasizing the requirement for state funding for newly mandated services. Revenue from certain taxes is also directed into an Education Protection Account to support schools and healthcare for children. The law ensures audits and mandates legal accountability to prevent misuse of designated funds.